Freshwater mussels are a guild of stationary, suspended-feeding species; they perform significant ecological functions like nitrogen cycling, bioturbation that gives oxygen and habitat that other creatures need to survive, and increasing water clearance by filtration. Knowledge of the freshwater mussel Unio tigridis Bourguignat, 1852, distribution, and molecular study in Iraq was inadequate. In the current study, this species of freshwater Mussels belonging to the family Unionidae was collected from different locations in the Greater Zab River, from April 2022 to November 2022. The average water temperature of the site was arranged between (17.8 to 36.1 C°). All previous studies in the Kurdistan Region and Iraq were based on morphologic

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

The research aims to know the impact of the innovative matrix strategy and the problem tree strategy in teaching mathematics to intermediate grade female students on mathematical proficiency. To achieve the research objectives, an experimental approach and a quasi-experimental design were used for two equivalent experimental groups. The first is studied according to the innovative matrix strategy, the second group is studied according to the problem tree strategy. The research sample consisted of (32) female students of the first intermediate grade, who were intentionally chosen after ensuring their equivalence, taking into several factors, most notably (chronological age, previous achievement, and intelligence test). The research tools con

This article examines the usage features of the phraseological units in Russian political discourse and the peculiarities of the phraseological units’ usage by politicians in their speeches.  The main focus is on the expressive and pragmatic functions of using phraseological units in political texts due to their evaluative and expressive nature.  The present article also examines the structural and stylistic changes of the phraseological units in political discourse.  Moreover, the work provides examples from the speeches of the Minister of Foreign Affairs of the Russian Federation S.V.  Lavrov.  As a result, the author comes to the conclusion that phraseological units make it possible to establish a contact be

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..                                                                        &n

          This study aims to identify the concepts of financial crisis and its reasons of creation , also explain the effects of the accounting disclosure and the International Accounting Standards in current financial crisis, In addition to,  indicate the role of accounting in the reform of the financial system from the impact of financial crisis.      

       The  methodology of this study orientied to two main aspects, the first is an identifying approach through exploring the opinion of financial experts, the second aspect is based on an analytical approach to satisfy the requirements  of experts to get there opi

Diyala Governorate was recently exposed to high flood waves discharged from Hemrin Dam. Since the dam was at its full capacity during the flood period, these waves were discharged to the Diyala River. Because of the reduction in Diyala River capacity to 750m³/s, the cities and villages on both sides of the river banks were inundated. Thus, the study's objective is to design a flood escape out of the Diyala River, to discharge the flood wave through it. The flood escape simulation was done by using HEC- RAS software. Two hundred twenty-three cross sections for the escape and 30 cross-sections of the Diyala River were used as geometric data. Depending on the geological formation that the escape passed t

Abstract:

 The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.

The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.

The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas

Physically based modeling approach has been widely developed in recent years for the simulation of dam failure process due to the lack of field data. This paper provides and describes a physically-based model depending on dimensional analysis and hydraulic simulation methods for estimating the maximum water level and the wave propagation time from breaching of field test dams. The field physical model has been constructed in Dabbah city to represent the collapse of the Roseires dam in Sudan. Five cases of a dam failure were studied to simulate water flood conditions by changing initial water height in the reservoir (0.8, 1.0, 1.2, 1.4 and 1.5 m respectively).The physical model working under five cases, case 5 had the greatest influence of t